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NY G82371




September 27, 2000

CLA-2-95:RR:NC:2:224 G82371

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.25.40

David Yamasaki
Easton Sports, Inc.
7855 Haskell Ave.
Van Nuys CA 91406

RE: The tariff classification of an ice-hockey stick from Mexico.

Dear Mr. Yamasaki:

In your letter dated September 14, 2000, you requested a tariff classification ruling.

A wood shaft manufactured in Finland is directly shipped, or moved under bond through the United States, to your assembly facilities in Mexico. Their the shaft is assembled with a composite blade. You state that the cost of the blade component and the cost of its assembly to the shaft exceeds the cost of the shaft itself. This ruling is predicated on the presumption that the ruled upon item is a finished hockey stick upon its final entry into the United States.

The applicable subheading for the hockey stick will be 9506.99.2540, Harmonized Tariff Schedule of the United States (HTSUS), the provision for ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof, ice-hockey sticks. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 212.637.7015.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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